Food and Drink Hospitality Rates Relief is available to qualifying businesses which operate in the food and drink hospitality sector. Eligible business will receive a 15% reduction to their non-domestic rates net liability in 2026-27. The maximum cash value of the rates relief allowed, across all properties in Wales occupied by the same business, should not exceed £110,000.
The relief will be provided as a subsidy by way of Minimal Financial Assistance (MFA). The same business must not claim more than £315,000 in total of MFA across the UK over three years (including 2026-27). The gross value of relief claimed by the same business must, therefore, not exceed £110,000 in Wales for 2026-27 (to comply with the terms of this scheme) or £315,000 from 2024-25 to 2026-27 inclusive (to comply with UK subsidy control requirements). Businesses claiming the relief must declare that the amount being claimed does not exceed those limits, before the relief can be awarded.
Businesses are required to declare that they meet the eligibility criteria set out in the Welsh Government guidance and state which properties they seek to claim relief on. Where 15% of liability across a business’s properties exceeds £110,000 or the MFA limit, businesses are required to specify which properties they would like the relief to apply to. Businesses may choose which properties they seek relief for. Where the total relief allowed for other properties is close to the maximum amount of £110,000 or the MFA limit, an amount of relief of less than 15% may be allowed for a further eligible property.
An application form must be submitted to each local authority from which a business is seeking to claim relief for a property in that authority’s area. Each form must include details of all properties for which relief is being sought throughout Wales. If an application is not made, then relief cannot be awarded.
Any attempt by a business to deliberately claim in excess of £110,000 relief will risk the withdrawal of the relief granted to that business by any local authority in Wales. Information on relief claimed will be shared with other local authorities and the Welsh Government, enabling any aggregate claims in excess of £110,000 to be identified and if necessary, acted upon.
The Welsh Government and Conwy County Borough Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the £110,000 cap or the exemption threshold. A business that falsely applies for any relief or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006 and subject to legal action, in addition to having all Food and Drink Hospitality Rates Relief removed from all of their properties for 2026-27.
For the purposes of this scheme, Conwy County Borough Council as Data Controllers will share the information collected with Welsh Government and if necessary any other local authority in Wales. Our privacy notice can be accessed on the Conwy County Borough Council Website.
Full scheme guidance and the eligibility criteria cana be accessed on the Business Wales website: Guidance: Non-Domestic Rates – Retail, Leisure and Hospitality Rates Relief in Wales – 2026-27 (Welsh Government - Business Wales)